Decision details

Application for Discretionary Top Up Rate Relief

Decision Maker: Cabinet Member - Regulatory, Compliance and Corporate Services

Decision status: For Determination

Is Key decision?: No

Is subject to call in?: Yes

Purpose:

This report seeks consideration to approve the award of discretionary top-up rate relief to a non-profit making organisation under the provisions of section 47 of the Local Government Finance Act 1988 (as amended by section 69 of the Localism Act 2011).

 

Decision:

Decision(s):

 

That the application from Southport Offshore Rescue Trust for 20% discretionary top up rate relief for the financial year 2022-2023 amounting to £8,704.00 be approved.

 

Reasons for the Decision(s):

 

Southport Offshore Rescue Trust is a registered charity, registered with the Charities Commission, Registration number 1146805 and in line with other registered charities is entitled to 80% mandatory rate relief in respect of their business rate liability at Southport Lifeboat Station, Marine Drive, PR8 1SD.

 

Southport Offshore Rescue Trust provide lifeboat and land-based search and rescue services along the Sefton coast. The main aim of the organisation is the preservation of life along the Southport coastline. Indeed, Southport Lifeboat has helped in the safe return of over 400 people since being formed.

 

Southport Offshore Rescue Trust pay no salaries and all members and Trustee Directors are volunteers who provide and commit their time freely. They are not part of the Royal National Lifeboat Institution (RNLI) and therefore do not receive any funding from them.

 

The organisation relies on income from its charity shop, lottery, and public donations to be able to purchase essential life-saving equipment. An award of relief will enable the organisation re-allocate funds to the purchase of equipment that will positively impact the safety of Sefton’s coastline.

 

Under rate retention 99% of discretionary top up rate relief must borne by the Council and 1% by the Fire Authority.

 

Alternative Options Considered and Rejected: (including any Risk Implications)

 

Southport Offshore Rescue Trust has applied for 20% discretionary top up rate relief to reduce their rate liability at Southport Lifeboat Station, Marine Drive, PR8 1SD for the period 1 April 2022 to 31 March 2023.

 

The discretionary top up rate relief application can be refused, or a different percentage of relief granted, as shown in the table below: -

 

 

2022-2023

5% Relief

10% Relief

15% Relief

20% Relief

Reduction in Non-Domestic Rates Income

£2,176.00

£4,352.00

£6,528.00

£8,704.00

 

 

 

 

 

Funded by Sefton Council 99%

£2,154.24

£4,308.48

£6,462.72

£8,616.96

 

 

 

 

 

Funded by Fire Authority 1%

£21.76

£43.52

£65.28

£87.04

 

 

Publication date: 03/08/2022

Date of decision: 03/08/2022

Effective from: 12/08/2022

Accompanying Documents: